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EU Corporate Sustainability Reporting Directive

European Union law requiring in-scope companies to report on sustainability matters using European Sustainability Reporting Standards and a double materiality approach.

Known aliases

  • CSRD
  • EU CSRD

Relationships

No evidence-backed relationships are recorded.

Current clusters

leadership1 publisher

S&P 500 companies strip diversity data from sustainability reports they keep publishing

Teneo found 87% of S&P 500 companies that issued sustainability reports last year did so again in 2026, even as demographic disclosure fell to 64% from 92%. The reporting that survives is quieter and built more closely around EU and ISSB frameworks, and boards will plan their 2027 reports from that version.

Reality

Evidence55
Adoption60
Hype gap+15
Incentives40
Confidence55